2004 (10) TMI 395

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..... Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)] . The dispute pertains to the period March-April, 1992. During that period in appellant cleared compressors, condensers and evaporations individually. The Department contended that such clearances amounted to clearance of air-conditioners in unassembled form and therefore duty applicable to air-conditioners is p .....

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..... hether compressors fall under Chapter Heading 84.14 we can decide the dispute in this appeal. 4. A car air-conditioner cannot be produced with just a condenser, evaporator and a compressor irrespective of the fact that such parts are essential for making a car air-conditioner. These three items have to be used along with other equipment such as pulleys, brackets, hoses etc. to form an air-condi .....

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..... t a whole for them to be classified meant for the whole. There are other infirmities also in the order of the Commissioner when he upheld the order of the lower authority. We do not find it necessary to deal with them as we hold that an evaporator condenser and compressor when cleared should be assessed under their respective headings part and not as car air-conditioner. 5. The appeal succeeds. .....

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